Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices

Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax. - Subdivision 1. Valuation. The commissioner shall determine the market valuation...

Section 270.075 — Tax Levy. - Subdivision 1. Rate of tax. The commissioner shall determine the...

Section 270.076 — Appeal. - Subdivision 1. Appeal. The notices of net tax capacity and...

Section 270.077 — Taxes Credited To State Airports Fund. - All taxes levied under sections 270.071 to 270.079 must be...

Section 270.078 — Not To Conflict With Federal Law. - Subdivision 1. Conformance to federal law. If any provision of...

Section 270.079 — Reciprocal Arrangement With Other States. - The commissioner may enter into an agreement with the commissioner...

Section 270.11 — Powers; Meetings. - Subdivision 1. Commissioner of revenue to act as State Board...

Section 270.12 — State Board Of Equalization; Duties. - Subdivision 1. Commissioner of revenue constitutes board. The commissioner of...

Section 270.41 — Board Of Assessors. - Subdivision 1. Creation; purpose; powers. A Board of Assessors is...

Section 270.42 — Membership. - Membership terms, compensation of members, removal of members, the filling...

Section 270.44 — Licensing And Grading Report Fees. - The board shall charge the following fees: (1) $150 for...

Section 270.45 — Disposition Of Fees And Fines. - All fees and fines so established and collected under section...

Section 270.455 — Refunds Of Fees. - When the board determines that a fee or any part...

Section 270.46 — Training Courses; Regulation. - The board shall review and approve training courses on assessment...

Section 270.47 — Rules. - The board shall adopt rules necessary to accomplish the purpose...

Section 270.48 — Licensure Of Qualified Persons. - The board may license persons as possessing the necessary qualifications...

Section 270.50 — Employment Of Licensed Assessors. - No assessor shall be employed who has not been licensed...

Section 270.80 — Definitions. - Subdivision 1. Applicability. The following words and phrases when used...

Section 270.81 — Taxation And Assessment Of Railroad Company Property. - Subdivision 1. Valuation of operating property. The operating property of...

Section 270.82 — Reports Of Railroad Companies. - Subdivision 1. Annual report required. Every railroad company doing business...

Section 270.83 — Examinations And Investigations. - Subdivision 1. Powers of commissioner. The commissioner shall have the...

Section 270.84 — Annual Valuation Of Operating Property. - Subdivision 1. Annual valuation; rules. The commissioner shall annually between...

Section 270.86 — Apportionment And Equalization Of Valuation. - Subdivision 1. Apportionment of value. Upon determining the fair market...

Section 270.87 — Certification To County Assessors. - After making an annual determination of the equalized fair market...

Section 270.91 — Contamination Tax. - Subdivision 1. Imposition. A tax is annually imposed on the...

Section 270.92 — Definitions. - Subdivision 1. Scope of application. For purposes of sections 270.91...

Section 270.93 — Tax Base; Contamination Value. - The contamination value of a parcel of property is the...

Section 270.94 — Exemptions. - (a) The tax imposed by sections 270.91 to 270.98 does...

Section 270.95 — Payment; Administration. - The tax imposed under sections 270.91 to 270.98 is payable...

Section 270.96 — Duties. - Subdivision 1. Assessors. Each assessor shall notify the county auditor...

Section 270.97 — Deposit Of Revenues. - The commissioner shall deposit all revenues derived from the tax,...

Section 270.98 — Local Administrative Costs. - The county may retain five percent of the total revenues...

Chapter 270A — Revenue Recapture

Section 270A.01 — Citation. - Sections 270A.01 to 270A.12 may be cited as the "Revenue...

Section 270A.03 — Definitions. - Subdivision 1. Applicability. For purposes of sections 270A.01 to 270A.12,...

Section 270A.04 — Agency Participation. - Subdivision 1. Collection remedy. The collection remedy under this section...

Section 270A.05 — Minimum Sum Collectible. - The minimum sum which a claimant agency may collect through...

Section 270A.06 — Collection Of Debts Through Setoff. - Subject to the limitations of sections 270A.01 to 270A.12, the...

Section 270A.07 — Procedure For Setoff Collection. - Subdivision 1. Notification requirement. (a) Any claimant agency, seeking collection...

Section 270A.08 — Notice And Hearing Required. - Subdivision 1. Notice to debtor. (a) Not later than five...

Section 270A.09 — Contested Claims Procedure. - Subdivision 1. Hearing. If a claimant agency receives written notice...

Section 270A.10 — Priority Of Claims. - If two or more debts, in a total amount exceeding...

Section 270A.11 — Data Privacy. - Private and confidential data on individuals may be exchanged among...

Section 270A.12 — Rules. - The commissioner is authorized to develop and to require the...

Chapter 270B — Tax Data, Classification And Disclosure

Section 270B.01 — Definitions. - Subdivision 1. Words, terms, and phrases. The definitions in this...

Section 270B.02 — Classification Of Data. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 270B.03 — Disclosure To Data Subject. - Subdivision 1. Who may inspect. Returns and return information must,...

Section 270B.04 — Statistical Studies. - Subdivision 1. General rule. The commissioner may compile statistical studies...

Section 270B.05 — Disclosure In Tax Proceeding. - Subdivision 1. Judicial or administrative proceeding. A return or return...

Section 270B.06 — Disclosure In Investigation. - Subdivision 1. Criteria for disclosure. In connection with official duties...

Section 270B.07 — License Clearance. - Subdivision 1. Disclosure to licensing authorities. The commissioner may disclose...

Section 270B.08 — Sales Tax Permits. - Subdivision 1. Permit information. The commissioner may disclose to any...

Section 270B.081 — Sales Tax Exemption Certificates. - The commissioner may disclose to any person making inquiry regarding...

Section 270B.085 — Disclosures In Collection Actions. - Subdivision 1. Seizure information. Following the execution of a writ...

Section 270B.09 — Contracts With The State Or Political Subdivision; Setoff. - The commissioner may disclose to the Department of Management and...

Section 270B.10 — Information In Public Record. - A return or return information that is a matter of...

Section 270B.11 — Disclosure To Locate Taxpayers Owed Refund. - To locate the named payee on state warrants issued under...

Section 270B.12 — Disclosure To State, Federal, And County Authorities. - Subdivision 1. IRS; state reciprocity. Returns and return information may...

Section 270B.13 — Vendors Hired For Tax Administration Purposes. - Subdivision 1. Access to data. Independent contractors and vendors performing...

Section 270B.131 — Disclosure Of Contents Of Tax Returns. - Subdivision 1. General prohibition. No person who prepares, aids in...

Section 270B.14 — Disclosure For Purposes Other Than Tax Administration. - Subdivision 1. Disclosure to commissioner of human services. (a) On...

Section 270B.15 — Disclosure To Legislative Auditor And State Auditor. - (a) Returns and return information must be disclosed to the...

Section 270B.16 — Discovery Of Revenue Data. - Notwithstanding any law to the contrary, data collected by the...

Section 270B.161 — Data And Information On Mine Value Of Ore. - Data collected from taxpayers and maintained by the commissioner for...

Section 270B.162 — Disclosure; Minimum Wage Study. - (a) The commissioner may disclose return information to the Federal...

Section 270B.17 — Remedies. - The civil remedies provided in section 13.08 are available to...

Section 270B.18 — Criminal Penalties. - Subdivision 1. Unauthorized willful disclosure. A person willfully making a...

Section 270B.19 — Rules. - The commissioner may adopt rules necessary for the enforcement and...

Chapter 270C — Department Of Revenue

Section 270C.01 — Definitions. - Subdivision 1. Applicability. For purposes of this chapter only, the...

Section 270C.02 — Department Of Revenue; Commissioner. - Subdivision 1. Commissioner; supervision of department and appointment. The Department...

Section 270C.03 — Powers And Duties. - Subdivision 1. Powers and duties. The commissioner shall have and...

Section 270C.04 — Use Of Information. - Notwithstanding the provisions of any other law, the commissioner may...

Section 270C.05 — Access To Criminal Justice Data. - The commissioner may enter into an agreement with the commissioner...

Section 270C.055 — Criminal Investigations, Referral, And Information Disclosure. - Subdivision 1. Requesting assistance. If the commissioner has reason to...

Section 270C.06 — Rulemaking Authority. - The commissioner shall, from time to time, make, publish, and...

Section 270C.07 — Revenue Notices. - Subdivision 1. Authority. The commissioner may make, adopt, and publish...

Section 270C.08 — Tax Information Bulletins. - The commissioner may issue tax information bulletins. "Tax information bulletins"...

Section 270C.085 — Notification Requirements; Sales And Use Taxes. - The commissioner of revenue shall establish a means of electronically...

Section 270C.09 — Opinion Of Attorney General; Effect. - The commissioner may in writing request the opinion of the...

Section 270C.10 — Ex-employees Not To Represent Taxpayers; Penalty. - An employee of the department may not, for a period...

Section 270C.101 — Application For Business Registration; Certain Information Not Required. - Notwithstanding any law to the contrary, an entity applying for...

Section 270C.105 — Basis For Evaluation Of Department Of Revenue Employees. - The department must not use tax enforcement results to impose...

Section 270C.11 — Tax Expenditure Budget. - Subdivision 1. Statement of purpose. State governmental policy objectives are...

Section 270C.12 — Tax Information Sample Data. - Subdivision 1. Preparation of samples. The commissioner shall prepare microdata...

Section 270C.13 — Tax Incidence Reports. - Subdivision 1. Biennial report. (a) The commissioner shall report to...

Section 270C.14 — Authority To Pay Local Taxes; Appropriation. - The commissioner may pay to any local government unit, any...

Section 270C.15 — Revenue Department Service And Recovery Special Revenue Fund. - A Revenue Department service and recovery special revenue fund is...

Section 270C.16 — Collection Of Delinquent Liabilities; Costs. - Subdivision 1. Appropriation. For the purpose of collecting delinquent tax...

Section 270C.17 — Commissioner To Collect Certain Local Taxes. - Subdivision 1. Costs deducted; appropriation. If the commissioner agrees to...

Section 270C.171 — Special Laws; Local Taxes. - Subdivision 1. Definitions. (a) If a special law grants a...

Section 270C.18 — Setoff Of Political Subdivision Debts. - (a) As used in this section, "political subdivision" means counties...

Section 270C.19 — Taxes And Fees; Refund And Sharing Agreements With Indians. - Subdivision 1. Taxes paid by Indians. The commissioner is authorized...

Section 270C.20 — Destruction Of Returns. - The commissioner of revenue is hereby authorized to destroy all...

Section 270C.21 — Taxpayer Assistance Grants. - Subdivision 1. Taxpayer assistance. When the commissioner awards grants to...

Section 270C.22 — Cost Of Living Adjustment. - Subdivision 1. Adjustment; definition; period; rounding. (a) The commissioner shall...

Section 270C.25 — Prohibition Of Suits To Restrain Assessment Or Collection. - Subdivision 1. General rule. No suit to restrain assessment or...

Section 270C.26 — Penalty For Filing Certain Documents Against Department Of Revenue Employees. - Subdivision 1. Definitions. (a) "Recording office" means a county recorder,...

Section 270C.27 — Civil Damages For Failure To Release Lien. - Subdivision 1. In general. (a) A taxpayer may bring a...

Section 270C.275 — Civil Damages For Certain Unauthorized Collection Actions. - Subdivision 1. In general. If in connection with the collection...

Section 270C.28 — Disclosure Of Rights Of Taxpayers. - Subdivision 1. In general. The commissioner shall prepare statements that...

Section 270C.285 — Procedures Involving In-person Taxpayer Interviews. - Subdivision 1. Recording of interviews. (a) Upon reasonable advance notice...

Section 270C.29 — Notices To Holders Of Powers Of Attorney. - If a taxpayer has executed a written power of attorney,...

Section 270C.30 — Returns And Other Documents; Format; Furnishing. - Except as otherwise provided by law, the commissioner shall prescribe...

Section 270C.301 — Rounding Of Dollar Amounts Reported On Tax Forms. - Where not otherwise provided by law, in computing the dollar...

Section 270C.302 — Returns, Other Forms; Where Filed. - Returns and other forms required to be filed under a...

Section 270C.304 — Electronically Filed Returns; Signatures. - For purposes of a law administered by the commissioner, the...

Section 270C.306 — Commissioner May Require Social Security Or Identifying Numbers On Forms. - Notwithstanding the provisions of any other law except section 272.115,...

Section 270C.308 — Prohibition Of Display Of Social Security Numbers. - No label, envelope, or other material printed by the department...

Section 270C.31 — Examinations And Investigations. - Subdivision 1. Scope. To determine the accuracy of a return,...

Section 270C.32 — Subpoenas. - Subdivision 1. Authority to issue subpoenas. In addition to the...

Section 270C.33 — Commissioner Assessment Procedures. - Subdivision 1. Orders and decisions. All orders and decisions of...

Section 270C.34 — Abatement Of Penalty, Interest, And Additional Tax Charge. - Subdivision 1. Authority. (a) The commissioner may abate, reduce, or...

Section 270C.345 — Determination Of Minimums And Cancellation; Additional Tax, Collection, Refunds. - Notwithstanding any other provision of law, the commissioner may: (1)...

Section 270C.346 — Erroneous Remittances. - If a remittance is erroneously made payable to the commissioner...

Section 270C.347 — Rebate Checks And Warrants; Authority To Reissue; Appropriation. - Subdivision 1. Checks and warrants, authority to reissue. Notwithstanding any...

Section 270C.35 — Administrative Review. - Subdivision 1. Taxpayer right to reconsideration. A taxpayer may obtain...

Section 270C.36 — Jeopardy Assessment And Collection. - Subdivision 1. Assessment. If the commissioner has reasonable grounds to...

Section 270C.37 — Taxpayer Assistance Orders; Taxpayer's Rights Advocate. - Subdivision 1. Authority to issue. On application filed by a...

Section 270C.38 — Notice Of Determination Or Action Of The Commissioner. - Subdivision 1. Sufficient notice. (a) If no method of notification...

Section 270C.39 — Due Date On Saturday, Sunday, Or Holiday. - When the last day prescribed by law for the payment...

Section 270C.395 — Timely Mailing Treated As Timely Filing And Paying. - Subdivision 1. Date of delivery. When a document, including a...

Section 270C.40 — Interest Payable To Commissioner. - Subdivision 1. Interest; rate. If any tax payable to the...

Section 270C.405 — Interest On Refunds. - When any tax payable to the commissioner or to the...

Section 270C.41 — Agreements With Federal Government. - Subdivision 1. Agreement with Internal Revenue Service. Pursuant to section...

Section 270C.42 — Electronic Payments; Penalty. - Subdivision 1. Payments required to be made electronically. (a) If...

Section 270C.425 — Financial Transaction Cards; Payment Of Taxes; Appropriation. - (a) The commissioner may allow taxpayers to use financial transaction...

Section 270C.43 — Refunds Payable In Installments. - Subdivision 1. Law held unconstitutional. Where there is (1) a...

Section 270C.435 — Refunds Not Subject To Attachment Or Garnishment. - No amount of a tax refund or other payment payable...

Section 270C.44 — Practice Before The Commissioner. - The commissioner shall prescribe rules governing the qualification and practice...

Section 270C.445 — Tax Preparation Services. - Subdivision 1. [Repealed, 1Sp2017 c 1 art 22 s 22]...

Section 270C.4451 — Refund Anticipation Loans And Checks; Required Disclosures. - Subdivision 1. Written agreements required; refund anticipation loans and checks....

Section 270C.446 — Publication Of Names Of Tax Preparers Subject To Penalties. - Subdivision 1. Publication of list. Notwithstanding any other law, the...

Section 270C.447 — Legal Action To Enjoin Tax Return Preparer. - Subdivision 1. Commencement of action. (a) Whenever it appears to...

Section 270C.449 — Equitable Actions. - (a) The commissioner may bring a civil action to enjoin...

Section 270C.50 — Use Of Collection Remedies. - In addition to the remedies provided in the state revenue...

Section 270C.51 — Allocation Of Payment. - In the discretion of the commissioner, payments received for taxes...

Section 270C.52 — Settlement Agreements, Payment Agreements, And Offers In Compromise. - Subdivision 1. Liability agreements. The commissioner, or any employee of...

Section 270C.54 — Collection Of Financial Institution Fees. - The commissioner shall collect from a taxpayer any collection fees...

Section 270C.545 — Federal Tax Refund Offset Fees; Time Limit For Submitting Claims For Offset. - If fees are charged by the Department of the Treasury...

Section 270C.56 — Personal Liability. - Subdivision 1. Liability imposed. A person who, either singly or...

Section 270C.57 — Successor Liability Of Businesses. - Subdivision 1. Definitions. (a) The following terms used in this...

Section 270C.58 — Liability Of Transferees And Fiduciaries. - Subdivision 1. Transferees and fiduciaries. The amounts of the following...

Section 270C.585 — Transferee Liability For Estate Tax. - The personal representative and person to whom property that is...

Section 270C.59 — Liability Of Third Parties Paying Or Providing For Wages. - (a) For purposes of section 290.92, if a lender, surety,...

Section 270C.60 — Failure To Comply With Withholding Provisions. - (a) When a person who is required to deduct, withhold,...

Section 270C.61 — Legal Action; Confession Of Judgment. - Subdivision 1. Legal action. (a) In addition to all other...

Section 270C.62 — Date Of Assessment; Definition. - For purposes of taxes, the term "date of assessment" means...

Section 270C.63 — Lien For Taxes. - Subdivision 1. Creation of lien. Tax, and interest and penalties...

Section 270C.64 — Credit Of Overpayment Or Payment To Delinquent Tax Liabilities. - Notwithstanding any other provision of law to the contrary, in...

Section 270C.65 — Right Of Setoff. - Subdivision 1. Certification by commissioner. The commissioner of revenue is...

Section 270C.66 — Contracts With State; Withholding. - No department of the state of Minnesota, nor any political...

Section 270C.67 — Levy And Distraint. - Subdivision 1. Authority. If any tax payable to the commissioner...

Section 270C.68 — Continuous Levy. - Subdivision 1. Authority. The commissioner may, within five years after...

Section 270C.69 — Withholding By Employer Of Delinquent Taxes. - Subdivision 1. Notice and procedures. (a) The commissioner may, within...

Section 270C.70 — Personal Liability For Failure To Honor A Levy. - Subdivision 1. Surrender of property subject to levy. A person...

Section 270C.7101 — Sale Of Seized Property. - Subdivision 1. Notice of seizure. As soon as practicable after...

Section 270C.7102 — Sale Of Perishable Goods. - If the commissioner determines that any property seized is liable...

Section 270C.7103 — Redemption Of Property. - Subdivision 1. Before sale. Any person whose property has been...

Section 270C.7104 — Certificate Of Sale. - In the case of property sold as provided in section...

Section 270C.7105 — Effect Of Certificate Of Sale. - Subdivision 1. Personal property. (a) In all cases of sale...

Section 270C.7106 — Records Of Sale. - The commissioner shall maintain a record of all sales of...

Section 270C.7107 — Expense Of Levy And Sale. - The commissioner shall determine the expenses to be allowed in...

Section 270C.7108 — Application Of Proceeds Of Levy. - Subdivision 1. Collection of liability. Any money realized by proceedings...

Section 270C.7109 — Authority To Release Levy And Return Property. - Subdivision 1. Release of levy. The commissioner shall release a...

Section 270C.711 — Acquisition And Resale Of Seized Property. - For the purpose of enabling the commissioner to purchase or...

Section 270C.72 — Tax Clearance; Issuance Of Licenses. - Subdivision 1. Tax clearance required. (a) The state or a...

Section 270C.721 — Revocation Of Certificates Of Authority To Do Business In This State. - When a foreign corporation authorized to do business in this...

Section 270C.722 — Revocation Of Sales Tax Permits. - Subdivision 1. Notice of revocation; hearings. (a) If: (1) a...

Section 270C.725 — Posting Of Tax Delinquency; Sale Of Liquor Or Beer. - Subdivision 1. Posting, notice. Pursuant to the authority to disclose...

Section 270C.728 — Publication Of Names Of Delinquent Taxpayers. - Subdivision 1. Commissioner may publish. (a) Notwithstanding any other law,...

Section 270C.85 — Administration Of Property Tax Laws; Powers And Duties. - Subdivision 1. General supervision. The commissioner shall have and exercise...

Section 270C.86 — Power To Abate; Correction Of Errors. - Subdivision 1. Powers of commissioner; application for abatement; orders. (a)...

Section 270C.87 — Revision Of Minnesota Assessors' Manual. - In accordance with the provisions of section 270C.85, the commissioner...

Section 270C.88 — Orders; Decisions. - Subdivision 1. In writing. Any order or decision of the...

Section 270C.89 — County Assessor's Reports Of Assessment Filed With Commissioner. - Subdivision 1. Initial report. Each county assessor shall file with...

Section 270C.91 — Record Of Proceedings Changing Net Tax Capacity; Duties Of County Auditor. - A record of all proceedings of the commissioner affecting any...

Section 270C.92 — Improper Or Negligent Administration Of Property Tax Laws. - Subdivision 1. Examination of complaints; proceedings. The commissioner shall receive...

Section 270C.921 — Municipality May Be Party To Tax Hearing. - Any city, town, school district, or county (all of which...

Section 270C.922 — Municipality May Request Tax Hearing. - Any municipality may, at any time within ten days after...

Section 270C.923 — Witnesses Summoned. - In any hearing before the commissioner under section 270C.92, the...

Section 270C.924 — Findings Of Fact And Order; Appeals. - Subdivision 1. Findings of fact. For hearings held under section...

Section 270C.925 — Notice Of Appeal. - To secure review of a determination made by the commissioner...

Section 270C.926 — Appeal Does Not Stay Collection. - The institution of any appeal under sections 270C.924 and 270C.925...

Section 270C.927 — Increase In Net Tax Capacity; Additional Taxes. - If the final order and judgment in a hearing before...

Section 270C.928 — Proceedings To Determine Net Tax Capacity. - The proceedings provided in sections 270C.92 to 270C.927 are for...

Section 270C.94 — Property Omitted Or Undervalued; Reassessment; Appointment Of Special Assessor. - Subdivision 1. Property omitted or undervalued. When it shall be...

Section 270C.95 — Qualification Of Assessors; Reassessment, How Made. - Every special assessor and deputy appointed under the provisions of...

Section 270C.96 — Reassessment; Compensation; Reimbursement By Counties. - The compensation of each special assessor and deputies, appointed under...

Section 270C.97 — Omitted Property. - The commissioner shall require the county auditor to place upon...

Section 270C.98 — Senior Accreditation. - The legislature finds that the property tax system would be...

Section 270C.99 — Certain Townships And Cities Option To Elect To Reinstate The Office Of Assessor. - Notwithstanding the provisions of section 273.05, subdivision 1, a city...

Section 270C.9901 — Assessor Accreditation; Waiver. - Subdivision 1. Accreditation. Every individual who appraises or physically inspects...

Section 270C.991 — Property Tax System Benchmarks And Critical Indicators. - Subdivision 1. Purpose. State policy makers should be provided with...

Chapter 271 — Tax Court

Section 271.01 — Creation Of Tax Court; Jurisdiction. - Subdivision 1. Membership, appointment, qualifications. There is hereby created a...

Section 271.02 — Officers. - The judges of the Tax Court shall choose a chief...

Section 271.03 — Seal. - The Tax Court shall have a seal, engraved with the...

Section 271.04 — Hearings; Venue. - Subdivision 1. Generally. The Tax Court shall hold hearings and...

Section 271.05 — Power To Review. - The Tax Court shall have power to review and redetermine...

Section 271.06 — Appeals From Orders. - Subdivision 1. Manner. Except as otherwise provided in section 270C.86,...

Section 271.07 — Stenographic Report; Transcript. - Except in the Small Claims Division, the Tax Court shall...

Section 271.08 — Findings Of Fact; Decision, Entry Of Judgment. - Subdivision 1. Written order. The Tax Court, except in Small...

Section 271.09 — Appeals And Reviews. - Subdivision 1. Exclusive remedy. Except as otherwise provided in sections...

Section 271.10 — Review By Supreme Court. - Subdivision 1. Certiorari. A review of any final order of...

Section 271.12 — When Order Effective. - No order for refundment by the commissioner of revenue, the...

Section 271.13 — Power To Compel Attendance Of Witnesses. - The Tax Court and each judge of the Tax Court...

Section 271.15 — Who May Administer Oaths. - Each judge of the Tax Court, the administrator and court...

Section 271.17 — Filing Officers. - The Tax Court administrator and the district court administrators shall...

Section 271.18 — Ex-judges Not To Represent Clients; Exception; Violation. - No judge of the Tax Court, except referees appointed for...

Section 271.19 — Costs And Disbursements. - Upon the determination of any appeal under this chapter before...

Section 271.20 — Decisions Filed Within Three Months. - All questions of fact and law and all matters submitted...

Section 271.21 — Small Claims Division. - Subdivision 1. Division created; judges. There shall be a division...

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Minnesota Statutes Chapters 270 - 271 — Taxation, Supervision, Data Practices

Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices